Retiring in Jersey as a French National: Residence, Taxation and Access to Care

The Government of Jersey states that anyone who is neither British nor Irish needs immigration permission to visit, work, study or settle. Nationals of the EU, the EEA and Switzerland can visit the island without a visa for six months, without working. The gov.je pages consulted (immigration, work, settling) describe no visa category specific to retirees, nor any minimum resource requirement for a retiree: the individual situation is to be checked with Locate Jersey (01534 440604).

The residence status set by the Control of Housing and Work Law governs housing: Entitled status is obtained after 10 years of residence or through an exceptional route; Entitled for Work Only status after 5 years or with an eligible partner; Standard status allows renting only a single Registered home. Buying is open only to Entitled and Licensed statuses. The Government of Jersey describes a high-value residency route (High Value Residency) for high-net-worth people who offer a social or economic benefit: worldwide annual income far exceeding £1.25 million guaranteed for at least 10 years, a minimum tax contribution of £250,000, purchase of a property worth more than £3.5 million (house) or more than £1.75 million (apartment), and agreement from UK immigration. It gives Entitled status and taxation at 20% on the first £1.25 million of worldwide income, then 1% beyond (Jersey property income remaining taxed at 20%). It is not citizenship by investment.

France and Jersey have no general double taxation treaty listed by the BOFiP (list in force). They are bound by an exchange of letters signed in Paris on 12 March 2009 and in St Helier on 19 March 2009, in force since 11 October 2010 (decree no. 2010-1265), which governs the exchange of tax information and the taxation of pensions. Its article 10 provides that pensions from a French source paid to a person taxable in Jersey are taxable only in Jersey, France being able to tax them up to the amount not taxed in Jersey. Conversely, a pension from a Jersey source paid to a person taxable in France is taxable only in France. The text does not define the word “pensions”: the interpretation is to be checked with the tax administration.

This rule assumes being taxable in Jersey. On the French side, tax residence is to be checked with the tax administration before departure, since no general treaty decides between the two States.

In Jersey, income tax is capped at 20%: the effective rate ranges from 0% to 20%; there is no capital gains tax or inheritance tax, and GST is 5%. Pensions are taxable and must be declared; a retiree or self-employed person generally pays two instalments, the first on 30 November and the second on 31 May. France levies neither CSG, CRDS nor Casa if tax residence is no longer in France (CLEISS); a health contribution may be withheld from the pension if one depends on a French scheme. The page working in Jersey details local contributions.

The retiree's form S1 is valid within the European Union; Jersey does not fall under it. According to CLEISS (the French centre for European and international social security liaison), the 1956 Franco-British convention contains no provision allowing reimbursement of care received in Jersey on the basis of a French pension, no certificate is issued before departure, and care is covered by the Jersey fund on the basis of residence. The Assurance Maladie (the French national health insurance) reminds that, once outside France, healthcare costs are no longer covered by the French Assurance Maladie; it recommends an assistance contract covering medical costs and medical repatriation. You must inform your health insurance fund and your pension fund of your departure.

• Jersey scheme: the health card is obtained after six months of residence; it reduces the cost of the GP and makes most prescriptions free. For hospital care, the eligibility policy in force requires, for a person without employment, twelve consecutive months of residence with a valid health card. A retiree's contribution arrangements are to be checked with social security (01534 444444).
• CFE: the retiree offer has a contribution that depends on age and the plan chosen; the final cost depends on age, family situation and country. See the guide health insurance for retirees abroad.
• Private insurance: it covers the first months, evacuation and repatriation, which the eligibility policy bills to patients who are not fully eligible; expat health insurance and the assistance contract are compared on ceiling, coverage zone and medical history.
• Stays in France: the pensioner and their minor children are covered if they receive an old-age or survivor's pension from a French basic scheme, can show at least 15 years of insurance in France and pursue no activity; the spouse is not covered. The Cnarefe (CPAM of Seine-et-Marne) handles retirees of the general scheme; pre-registration is possible on ameli-rfe.fr, and CFE members send their requests there.

Details of reimbursements by situation are on the page healthcare reimbursement in Jersey.

CLEISS describes a Jersey old-age pension that requires at least 4.5 years of contributions (10% of a full career), with a maximum revised every year, paid monthly and taxable, revalued each 1 October. The statutory age, 65 for people born before 1955, rises by two months per ten-month period from 2020 to reach 67 in 2031; early retirement is possible from 63 with a reduction of 0.58% per month. The Government of Jersey specifies that shorter periods may give entitlement thanks to an agreement with another country. The Franco-British agreement extended to Jersey in 1980 provides for totalisation of the insurance periods of both countries: the Jersey fund takes into account the certificate of French periods. CLEISS remains the point of contact for individual cases of retirees who worked in both territories.

For a retiree of a French scheme living in Jersey, the French pension continues to be paid by the pension fund, which must be informed of the address. The household's living arrangements (housing, insurance, taxation) are prepared before departure; see also living in Jersey.

The Government of Jersey describes an island of 45 square miles where rents and prices are high. It mentions a bus network and metered taxis; town parking costs about £0.97 an hour. Electricity, gas and water each have a single provider. Local property taxes (rates) depend on the parish and the size of the property and are paid every October. There is no VAT, but a GST of 5%.

The official sources consulted rank neither parishes nor places favoured by retirees. Benchmarks for settling (housing, statuses, registration, schooling, climate) are on the page living in Jersey.